U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of footwear from China
N315202 November 9, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6404.11.9020; 9903.88.15 Ms. Emily Fischler Adidas Group 5055 N Greeley Avenue Portland OR 97217 RE: The tariff classification of footwear from China Dear Ms. Fischler: In your letter dated September 16, 2020, you requested a tariff classification ruling. You have submitted descriptive literature and samples. The samples will be returned at your request. The submitted samples of footwear styles, identified as ADiZero X (FY4086) and AdiZero Boston 10 M (FY4079) show men’s, size 9, closed-toe/closed-heel, below the ankle sneakers. The external surface area of the uppers (esau) consists predominantly of textile materials with woven plastic threads. Both styles have lightweight and flexible outer soles made of rubber or plastics. Both styles are similar in design and athletic styling. Style ADiZero X (FY4086) has a see through transparent upper and ADiZero Boston 10 M (FY4079) has a white textile mesh liner. The footwear have laces as a means of closure and light foam cushioned midsoles. The F.O.B. value for both styles is over $12 per pair. The applicable subheading for the ADiZero X (FY4086) and AdiZero Boston 10 M (FY4079) will be 6404.11.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber/plastics, leather or composition leather and uppers of textile materials: tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12.00/pair: for men: other. The rate of duty will be 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6404.11.9020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6404.11.9020, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division